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Frequently asked questions for local authorities

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Access to the platform

The platform is intended for local entities, understanding local entity as its general administration and the rest of the entities, organizations and bodies dependent on it, included in the Public Administration sector, Local Corporations subsector, in accordance with the definition and delimitation of the European System of National and Regional Accounts.

Based on sections 3 and 4 of article 40 of Royal Decree-Law 17/2014, of December 26, the ACDGAE of May 11, 2026 contemplates two different regimes: a regime of mandatory application and another of a voluntary nature.

The following link explains in detail the characteristics of each regime and the Local Entities that must or can participate in each of them.

Extract ACDGAE 11-05-2026-MPP 2026 (hacienda.gob.es)

The platform will allow authorized local entities to manage outstanding invoices to their suppliers, which will be financed through the ICO . The list of Local Entities included in the 2026 Supplier Payment Procedure is published on the Institutional Portal of the Ministry of Finance.

Both lists include the main local entities and their dependents, provided they are classified as public administrations, and are available at the following links:

Yes, access to the platform is also permitted by using Cl@ve .

In this case, it will be necessary to have prior authorization for the procedure ZZ621 - Invoice Management for Local Entities (ACDGAE (from 11-05-2026), which allows this procedure to be carried out on behalf of a specific local entity.

He NIF of the main entity registered in the AEAT as a managing office must grant power of attorney to carry out procedure ZZ621 to NIF of the person who will manage the invoices. You can authorize it electronically using your electronic certificate from the Electronic Office, following the route: "Home", "Information and Procedures", "Collaborate with the Tax Agency", "Register Powers of Attorney", "Registration of Powers of Attorney through Electronic Identification".

To access the platform, persons authorised by the entities must have an electronic certificate accepted by the AEAT to access its Electronic Office (electronic certificate X.509V3 issued by the FNMT or any other electronic certificate accepted by the AEAT in accordance with the provisions of Order HAP/800/2014, of 9 May). The following types of certificates are supported:

  • Electronic certificate of representative of a legal entity. The NIF of the legal entity must correspond with the NIF of a main entity.

  • Certificate of natural person. You need to be authorized to carry out procedure ZZ621 - Management of invoices Local Entities (ACDGAE of 11-05-2026) by the main entity. 

  • Public employee certificate. The certificate must have the NIF of the main entity and, in addition, needs to be authorized to the procedure ZZ621 - Management of invoices Local Entities (ACDGAE of 11-05-2026) by the main entity.